Theory of Mind (see, e.g., Bartsch & Estes, 1996) is a concept that can help educators understand how students think about their state of mind and that of others involved in various life situations. To examine the impact of culture and the impact of hearing loss on metacognition as explained by Theory of Mind, two samples of students with and without hearing losses who were from two different cultures were compared on their ability to choose pictures representing their perspectives on specific life situations. The two groups did not differ in their metacognitive interpretations of the experiences when they were from the same culture, although students from different cultures did differ, indicating that culture may have a greater impact on metacognition as explained by Theory of Mind than hearing loss. Data collected in the present study affirmed previous research showing that students with hearing losses could make metacognitive decisions about life situations just as ably as their hearing peers from the same culture.